Mrs. Buckley, age 74, has $100,000 in a certificate of deposit paying 1.5% annual interest. In addition to this interest income, she receives Social Security and a modest pension from the former employer. Her marginal tax rate is 10 percent. Mrs. Buckley lives independently but anticipates that in several years she will need to liquidate the certificate of deposit to buy an assisted-living retirement home. She recently read a magazine article on the benefits of tax-deferred annuities and wonders if she should transfer her $100,000 savings into an annuity. Discuss whether this tax planning strategy is advisable for Mrs. Buckley.